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Elk River Municipal Utilities
<br />Elk River, Minnesota
<br />Statement of Cash Flows (Continued)
<br />For the Year Ended December 31, 2024
<br />Reconciliation of Operating Income (Loss) to
<br />Net Cash Provided by Operating Activities
<br />Operating income
<br />Adjustments to reconcile operating income (loss)
<br />to net cash provided by operating activities
<br />Other revenue related to operations
<br />Bad debt expense
<br />Depreciation
<br />(Increase) decrease in assets/deferred outflows:
<br />Accounts receivable
<br />Other receivables
<br />Special assessments receivable
<br />Lease receivable
<br />Inventories
<br />Prepaid expenses
<br />Deferred pension resources
<br />Increase (decrease) in liabilities/deferred inflows:
<br />Accounts payable
<br />Salaries and benefits payable
<br />Unearned revenue
<br />Compensated absences payable
<br />Due to other governments
<br />Customer deposits payable
<br />Net pension liability
<br />Deferred pension resources
<br />Deferred lease resources
<br />Net Cash Provided by Operating Activities
<br />Noncash Capital and
<br />Related Financing Activities
<br />Amortization of Bond Premium
<br />Gain (Loss) on Disposal of Capital Assets
<br />Book Value of Disposed Capital Assets
<br />Capital Assets Purchased on Account
<br />Contribution of Capital Assets
<br />Electric
<br />$ 3,184,204
<br />925,800
<br />15,203
<br />3,317,829
<br />42,394
<br />155,825
<br />(2,788)
<br />(589,329)
<br />(66,618)
<br />367,877
<br />(170,367)
<br />71,804
<br />(138,683)
<br />392,871
<br />23,968
<br />64,878
<br />(1,012,441)
<br />370,162
<br />Water
<br />(662,431)
<br />429,016
<br />20
<br />1,223,033
<br />(16,540)
<br />(134,106)
<br />12,837
<br />235,035
<br />(39,744)
<br />(21,125)
<br />64,891
<br />74,093
<br />17,582
<br />9,286
<br />52,381
<br />5,849
<br />(7,823)
<br />(171,466)
<br />78,533
<br />(327,431)
<br />$ 6,952,589 $ 821,890
<br />$ 59,862
<br />$ (16,154)
<br />25,909
<br />1,031,371
<br />690,934
<br />$ 6,650
<br />$ (5,090)
<br />5,090
<br />21,910
<br />Total
<br />2,521,773
<br />1,354,816
<br />15,223
<br />4,540,862
<br />25,854
<br />21,719
<br />10,049
<br />235,035
<br />(629,073)
<br />(87,743)
<br />432,768
<br />(96,274)
<br />89,386
<br />(129,397)
<br />445,252
<br />29,817
<br />57,055
<br />(1,183,907)
<br />448,695
<br />(327,431)
<br />$ 7,774,479
<br />$ 66,512
<br />$ (21,244)
<br />30,999
<br />1,031,371
<br />712,844
<br />The notes to the financial statements are an integral part of this statement.
<br />27
<br />90
<br />
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